Goods and Services Tax : Explains when recovery proceedings are triggered after a confirmed tax demand. Highlights that non-payment within the prescribed p...
Excise Duty : CESTAT remands Kohler India case, stating Supreme Court's Safari Retreats judgment under CGST cannot be mechanically applied to CE...
Goods and Services Tax : An overview of India's pre-GST excise duty and CENVAT credit system, explaining how taxes were levied, credits claimed, and the ra...
Excise Duty : The Supreme Court upholds CENVAT credit for telecom infrastructure, ruling in favor of telecom operators on towers and shelters....
Excise Duty : Explore the Madras High Courts decision in India Cement Limited v. Commissioner of Customs, allowing Cenvat credit for electricity...
Excise Duty : Introduction of CENVAT credit rules across goods and services in the year 2004 was one of the major steps in indirect taxes reform...
Excise Duty : We observed instances of non-submission of various prescribed returns by the assessees. Non-submission of returns would hinder th...
Excise Duty : However, the said goods would be exempt from excise duty subject to non availment of Cenvat credit on input. [Notification No 30/2...
Excise Duty : CESTAT ruled that wrongly availed CENVAT credit could not discharge June 2017 excise liability and sustained duty recovery with in...
Service Tax : CESTAT Remands CENVAT Credit Dispute Because Rule 6 Reversal Was Not Properly Examined...
Service Tax : CESTAT Delhi held that tax authorities cannot compel an assessee to adopt a particular compliance option under Rule 6 of the CENVA...
Service Tax : CESTAT Kolkata held that the respondent had paid the Service Tax before availing CENVAT credit on the disputed invoices. Finding n...
Service Tax : CESTAT Kolkata held that CENVAT credit on tippers could not be denied merely because they were received before their inclusion as ...
Service Tax : Is reversal under rule 6(3) of the Cenvat Credit Rules 2004 additionally required for all the services specified in notification 2...
Goods and Services Tax : The CENVAT credit of service tax paid under section 66B of the Finance Act, 1994 was available as transitional credit under sectio...
Excise Duty : CENVAT credit. - (1) A manufacturer or producer of final products shall be allowed to take credit (hereinafter referred to as the ...
Excise Duty : I am directed to invite your attention to the landmark judgement of the CESTAT Larger Bench in the case of Vandana Global Ltd. V/s...
Excise Duty : It has been brought to the notice of the Board that some of the manufacturers of exempted goods are exporting such goods under bon...
Appellant entitled to take CENVAT credit of duty paid on input. Question whether input arisen out of a process of manufacture is irrelevant.
CESTAT set aside demand of service tax on refundable security deposit on the grounds that security deposit is refundable deposit and it cannot be included in the value of taxable service.
Held that we are inclined to allow the Cenvat Credit of input services for construction of immovable property, which is further let out to various customers.
Agrawal Metal Works Pvt. Ltd. Vs Commissioner of Central Goods and Service Tax (CESTAT Delhi) It is undisputed that the appellant has been manufacturing goods on job work basis and has been clearing them without paying duty as per the Notification No. 214/86-CE dated 25.03.1986. If the activity amounted to manufacture- which has not been […]
Held that Rule 16 allows the assessee to avail the cenvat credit of duty paid on the goods cleared by them, as if such goods are received as inputs
G & G Ispat (P) Limited Vs Commissioner (CESTAT Delhi) Appellant admittedly has paid the service tax chargeable from them under reverse charge mechanism, on 31.10.2015, which was reflected in the return filed for the period 2014-15, which was filed on 21.01.2016. Further, appellant has also informed this fact of tax having been deposited vide […]
CESTAT held that Clearing and Forwarding (C&F) agent service is admissible input service in terms of Rule 2(l) of CENVAT Credit Rules, 2004
CESTAT held that assessee is not liable for payment of either excise duty or cenvat credit under Rule 6(3) of the Cenvat Credit Rules, 2004 on empty packaging material of cenvatable input.
J. K. Cement Works Vs Commissioner, Central Goods & Service Tax (CESTAT Delhi) Commissioner (Appeals) disallowed Cenvat credit totalling Rs. 2,50,195/-, which was mainly on account of iron and steel structure, tower material, steel casting. Appellant inter alia urges that admittedly these items have been used by the appellant in the factory of production. These items […]
Savita Oil Technologies Ltd Vs Commissioner of Central Excise (CESTAT Mumbai) The issue revolves around the alleged non-receipt of ‘inputs’ in excess of the tolerance margin of 0.4% at the facility of the appellant as evidenced by their own ‘goods receipt note (GRN)’ for the disputed period and the impugned order held that ‘8. The […]
